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Journal articles (2012), Comptabilité, Contrôle, Audit, 18 (2), pp. 7-32

Gouvernance interorganisationnelle imbriquée et stratégie orientée client


This paper presents the findings of a qualitative study on the governance to adopt in implementing a customer-oriented strategy. Our case study of a company in the aeronautic industry highlights the specific features of "embedded governance" designed to structure long-term relationships with suppliers. Such inter-organizational governance is grounded first in a hierarchical structure in which purchasing managers holding positions at middle-management level play a pivotal role. Second, it requires that suppliers' control devices be adapted to each stage of the relationship. Finally, even through embedded governance meets the needs of a customer-oriented strategy, our study also suggest that is virtuous effects can only be sustained if strong inter-organizational trust builds between exchange partners at every level.

DONADA, C., NOGATCHEWSKY, G. and NOGATCHEWSKY, S. (2012). Gouvernance interorganisationnelle imbriquée et stratégie orientée client. Comptabilité, Contrôle, Audit, 18(2), pp. 7-32.

Keywords : #Confiance, #Dispositifs-de-contrôle-orientation-client, #Gouvernance, #Stratégie-achat